Spring Budget Revision 2025-26 - supporting document
Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.
Errata
An errata was published on 16th February to reclassify £41.347m of ODEL budget cover included in the Health and Social Care portfolio as Operating rather than Capital. Tables 2.1 and 3.1 on pages 27, 28 and 29 of the PDF have been updated as a consequence. Updates have also been made to some of the supporting schedules on pages 131,147,148,149 and 155 of the PDF. These changes do not alter any of the portfolio total figures used in the production of the SSI but ensure consistency with the internal records. The HTML and PDF have been updated to reflect these changes.
Publication date: 16/02/2026